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Pocket Guide to the Australian Tax System

January 2013

Appendix C: Revenue and receipts history and forecasts

Table C1: Australian Government (cash) receipts

  2003-04
$m
2004-05
$m
2005-06
$m
2006-07
$m
2007-08
$m
2008-09
$m
2009-10
$m
2010-11
$m
2011-12
$m
2012-13(e)
$m
2013-14(e)
$m
2014-15(p)
$m
2015-16(p)
$m
Income taxation        
Individuals and other withholding        
Income tax withholding 89,638 97,304 103,120 107,119 113,982 115,899 118,532 129,654 142,770 151,300 163,900 174,800 185,600
Other individuals 19,935 22,554 24,895 25,797 29,525 30,030 25,928 27,795 31,141 35,000 37,300 41,000 44,700
less: Refunds 12,325 13,734 15,244 17,145 19,601 23,569 24,390 24,711 25,537 26,500 26,700 28,800 30,700
Total individuals and other withholding 97,247 106,123 112,770 115,770 123,906 122,361 120,070 132,739 148,373 159,800 174,500 187,000 199,600
Fringe benefits tax 3,590 3,703 4,049 3,761 3,856 3,399 3,504 3,303 3,731 3,970 4,450 4,920 5,130
Superannuation funds 5,551 6,248 6,368 8,211 12,054 9,217 6,099 6,519 7,562 8,050 9,050 11,010 12,950
Company tax 36,101 40,404 48,960 57,100 61,700 60,391 52,209 56,262 66,584 71,170 78,680 78,540 81,580
Resource rent taxes(a) 1,168 1,459 1,917 1,510 1,686 2,184 1,251 806 1,463 5,400 6,400 5,630 6,620
Income taxation receipts 143,658 157,937 174,063 186,353 203,202 197,552 183,132 199,628 227,714 248,390 273,080 287,100 305,880
Sales taxes        
Goods and services tax 33,069 35,184 37,342 39,614 42,424 41,335 43,967 46,083 45,861 48,432 51,189 53,900 56,611
Wine equalisation tax 704 682 656 650 665 693 733 722 708 710 720 760 810
Luxury car tax 335 298 322 364 452 393 472 483 435 450 460 480 520
Other sales taxes(b) -48 -10 -16 -6 0 -1 0 0 0 0 0 0 0
Total sales taxes 34,060 36,154 38,304 40,621 43,541 42,420 45,173 47,288 47,004 49,592 52,369 55,140 57,941
Excise duty        
    Fuel excise 13,540 14,276 13,992 14,663 15,252 15,637 15,675 16,267 16,978 17,950 18,670 18,800 19,260
Other excise 7,539 7,612 7,822 8,086 8,474 8,736 8,764 9,490 8,567 8,520 8,310 8,360 8,690
Total excise duty 21,079 21,888 21,814 22,749 23,727 24,373 24,439 25,756 25,545 26,470 26,980 27,160 27,950
Customs duty 5,038 5,012 4,488 5,063 5,561 5,814 5,341 5,429 6,996 7,800 9,000 9,130 9,570
Excise and customs receipts 26,117 26,900 26,302 27,812 29,288 30,186 29,780 31,185 32,541 34,270 35,980 36,290 37,520
Carbon pricing mechanism 4,020 6,640 7,340 6,750
Other indirect taxation        
Agricultural levies 603 584 610 608 611 620 395 445 421 440 436 443 449
Other taxes 1,655 1,740 1,936 1,999 1,734 1,848 2,494 2,292 2,263 2,497 2,888 2,923 2,999
Total other indirect taxation receipts 2,258 2,324 2,546 2,607 2,345 2,468 2,888 2,738 2,684 2,937 3,324 3,366 3,447
Indirect taxation receipts 62,435 65,377 67,152 71,039 75,174 75,075 77,841 81,211 82,229 90,819 98,313 102,136 105,658
Taxation receipts 206,092 223,314 241,215 257,392 278,376 272,627 260,973 280,839 309,943 339,209 371,393 389,236 411,538
Interest received 1,056 1,400 2,325 3,731 4,769 5,166 4,025 4,943 4,267 4,390 4,486 4,414 4,756
Dividends and other 10,627 11,271 12,403 11,514 11,772 14,806 19,665 16,242 15,665 23,442 16,715 16,393 18,330
Non-taxation receipts 11,683 12,670 14,728 15,245 16,540 19,973 23,689 21,185 19,931 27,832 21,201 20,806 23,086
Total receipts 217,776 235,985 255,943 272,637 294,917 292,600 284,662 302,024 329,874 367,041 392,595 410,042 434,625

(a) Resource rent taxes include PRRT and gross receipts from the MRRT. Net receipts from the MRRT are expected to be $2.0 billion in 2012-13, $2.4 billion in 2013-14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on receipts across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(b) Other sales taxes include wholesale sales tax.

Source: 2012-13 MYEFO.

Table C2: Major categories of (cash) receipts as a proportion of gross domestic product(a)

  Income tax   Indirect taxation receipts Total receipts
Gross
ITW

%
Gross
other
ind.(b)
%
Refunds


%
Total
ind. &
w'holding
%
FBT


%
Super
funds

%
Comp-
anies

%
Resource
rent
taxes(c)
%
Total 
income
tax
%
  Sales
taxes(d)

%
Excise &
Customs
duty
%
Carbon
Pricing
Mechanism
%
Other
tax

%
Total
indirect
tax
%
  Total
tax
receipts
%
Total
non-tax
receipts
%
Total
receipts

%
1977‑78 10.2 2.4 0.9 11.7 0.0 0.0 3.0 0.0 14.6 1.7 3.7 0.0 0.4 5.8 20.4 2.5 22.9
1978‑79 9.7 2.0 0.9 10.9 0.0 0.0 2.6 0.0 13.5 1.5 4.4 0.0 0.4 6.3 19.7 2.3 22.0
1979‑80 10.0 2.1 0.8 11.3 0.0 0.0 2.5 0.0 13.8 1.4 4.8 0.0 0.4 6.6 20.4 2.1 22.5
1980‑81 10.1 2.2 0.8 11.6 0.0 0.0 3.1 0.0 14.7 1.4 5.0 0.0 0.3 6.7 21.4 2.2 23.6
1981‑82 10.8 2.2 0.8 12.2 0.0 0.0 2.9 0.0 15.1 1.6 4.6 0.0 0.3 6.5 21.6 2.1 23.6
1982‑83 11.1 2.2 1.0 12.3 0.0 0.0 2.6 0.0 14.8 1.8 4.7 0.0 0.3 6.9 21.7 2.3 24.0
1983‑84 10.7 2.1 1.1 11.7 0.0 0.0 2.1 0.0 13.8 1.9 4.8 0.0 0.4 7.1 21.0 2.4 23.4
1984‑85 11.2 2.3 0.9 12.6 0.0 0.0 2.4 0.0 15.0 2.1 5.0 0.0 0.5 7.5 22.5 2.5 25.0
1985‑86 11.5 2.6 1.3 12.8 0.0 0.0 2.3 0.0 15.1 2.2 4.9 0.0 0.4 7.5 22.6 2.8 25.4
1986‑87 11.8 3.0 1.3 13.6 0.2 0.0 2.4 0.0 16.1 2.2 4.6 0.0 0.4 7.2 23.3 2.9 26.2
1987‑88 11.4 3.0 1.3 13.1 0.3 0.0 2.7 0.0 16.1 2.3 4.3 0.0 0.4 7.0 23.1 2.6 25.7
1988‑89 11.8 2.7 1.4 13.1 0.3 0.0 2.8 0.0 16.2 2.6 3.5 0.0 0.4 6.5 22.7 2.0 24.7
1989‑90 11.5 2.6 1.5 12.6 0.3 0.1 3.2 0.0 16.2 2.5 3.4 0.0 0.3 6.2 22.4 1.9 24.4
1990‑91 11.2 2.7 1.6 12.3 0.3 0.3 3.4 0.1 16.3 2.3 3.3 0.0 0.4 6.0 22.3 1.8 24.1
1991‑92 10.9 2.2 1.8 11.2 0.3 0.3 3.2 0.2 15.2 2.2 3.0 0.0 0.3 5.4 20.6 2.0 22.6
1992‑93 10.8 1.9 1.8 10.9 0.3 0.3 2.9 0.3 14.8 2.1 2.9 0.0 0.2 5.2 20.0 2.0 22.0
1993‑94 10.7 1.9 1.5 11.0 0.3 0.3 2.7 0.2 14.5 2.2 3.0 0.0 0.2 5.5 20.0 2.2 22.2
1994‑95 10.9 1.9 1.6 11.2 0.6 0.4 3.1 0.2 15.4 2.3 3.1 0.0 0.2 5.7 21.1 1.7 22.9
1995‑96 11.3 1.9 1.6 11.7 0.6 0.3 3.4 0.1 16.1 2.4 3.0 0.0 0.2 5.7 21.8 1.6 23.5
1996‑97 11.6 2.1 1.6 12.1 0.6 0.5 3.4 0.2 16.8 2.4 3.0 0.0 0.2 5.5 22.4 1.6 24.0
1997‑98 11.8 2.1 1.6 12.2 0.5 0.5 3.3 0.2 16.7 2.4 2.9 0.0 0.2 5.5 22.2 1.7 23.9
1998‑99 12.1 2.1 1.7 12.5 0.5 0.6 3.3 0.1 17.1   2.4 2.8 0.0 0.0 5.2   22.3 2.2 24.5

Table C2: Major categories of (cash) receipts as a proportion of gross domestic product (continued)

  Income tax   Indirect taxation receipts Total receipts
Gross
ITW

%
Gross
other
ind.(b)
%
Refunds


%
Total
ind. &
w'holding
%
FBT


%
Super
funds

%
Comp-
anies

%
Resource
rent
taxes(c)
%
Total 
income
tax
%
  Sales
taxes(d)

%
Excise &
Customs
duty
%
Carbon
Pricing
Mechanism
%
Other
tax

%
Total
indirect
tax
%
  Total
tax
receipts
%
Total
non-tax
receipts
%
Total
receipts

%
1999‑00 12.2 2.0 1.7 12.6 0.6 0.6 3.7 0.2 17.6 2.3 2.7 0.0 0.2 5.2 22.9 2.2 25.1
2000‑01 10.6 1.9 1.6 10.9 0.5 0.7 4.5 0.3 16.9 3.6 3.3 0.0 0.2 7.2 24.1 1.8 25.9
2001‑02 10.5 2.2 1.4 11.2 0.5 0.6 3.6 0.2 16.1 3.6 3.2 0.0 0.3 7.1 23.2 1.7 24.8
2002‑03 10.5 2.2 1.5 11.2 0.4 0.6 4.1 0.2 16.6 3.9 3.2 0.0 0.3 7.4 24.0 1.6 25.5
2003‑04 10.4 2.3 1.4 11.3 0.4 0.6 4.2 0.1 16.7 4.0 3.0 0.0 0.3 7.3 24.0 1.4 25.3
2004‑05 10.6 2.4 1.5 11.5 0.4 0.7 4.4 0.2 17.2 3.9 2.9 0.0 0.3 7.1 24.2 1.4 25.6
2005‑06 10.4 2.5 1.5 11.3 0.4 0.6 4.9 0.2 17.5 3.9 2.6 0.0 0.3 6.8 24.2 1.5 25.7
2006‑07 9.9 2.4 1.6 10.7 0.3 0.8 5.3 0.1 17.2 3.8 2.6 0.0 0.2 6.6 23.8 1.4 25.2
2007‑08 9.7 2.5 1.7 10.5 0.3 1.0 5.2 0.1 17.3 3.7 2.5 0.0 0.2 6.4 23.7 1.4 25.1
2008‑09 9.3 2.4 1.9 9.8 0.3 0.7 4.8 0.2 15.8 3.4 2.4 0.0 0.2 6.0 21.8 1.6 23.4
2009‑10 9.2 2.0 1.9 9.3 0.3 0.5 4.0 0.1 14.2 3.5 2.3 0.0 0.2 6.0 20.2 1.8 22.0
2010‑11 9.3 2.0 1.8 9.5 0.2 0.5 4.0 0.1 14.3 3.4 2.2 0.0 0.2 5.8 20.1 1.5 21.6
2011‑12 9.7 2.1 1.7 10.1 0.3 0.5 4.5 0.1 15.5 3.2 2.2 0.0 0.2 5.6 21.1 1.4 22.5
2012‑13 9.9 2.3 1.7 10.4 0.3 0.5 4.7 0.4 16.2 3.2 2.2 0.3 0.2 5.9 22.2 1.8 24.0
2013‑14 10.2 2.3 1.7 10.8 0.3 0.6 4.9 0.4 16.9 3.2 2.2 0.4 0.2 6.1 23.0 1.3 24.3
2014‑15 10.3 2.4 1.7 11.0 0.3 0.6 4.6 0.3 16.9 3.2 2.1 0.4 0.2 6.0 22.9 1.2 24.1
2015‑16 10.4 2.5 1.7 11.1 0.3 0.7 4.6 0.4 17.1   3.2 2.1 0.4 0.2 5.9   23.0 1.3 24.3

(a) Figures up to and including 1998-99 are based on the old Commonwealth Budget Sector cash accounting framework. Figures from 1999-2000 are on an Australian Government general government GFS basis.

(b) ‘Gross other individuals’ includes amounts previously collected under the Prescribed Payments System and Reportable Payments System between 1983-84 and 1999-2000.

(c) Resource rent taxes include PRRT and gross receipts from the MRRT. Net receipts from the MRRT are expected to be $2.0 billion in 2012-13, $2.4 billion in 2013-14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on receipts across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(d) Other sales taxes include wholesale sales tax.

Source: 2012-13 MYEFO.

Table C3: Australian Government (accrual) revenue

  2003-04

$m
2004-05

$m
2005-06

$m
2006-07

$m
2007-08

$m
2008-09

$m
2009-10

$m
2010-11

$m
2011-12

$m
2012-13
(e)
$m
2013-14
(e)
$m
2014-15
(p)
$m
2015-16
(p)
$m
Individuals and other withholding taxes  
Gross income tax withholding 90,095 98,250 103,811 107,809 114,700 117,086 119,922 130,790 143,978 152,590 165,250 176,240 187,140
Gross other individuals 21,010 24,003 25,859 26,952 31,036 32,260 27,287 30,642 32,992 37,840 40,080 43,930 47,860
less: Refunds 12,325 13,734 15,239 17,147 19,601 23,569 24,390 24,660 25,537 26,500 26,700 28,800 30,700
Total individuals and other withholding 98,779 108,519 114,431 117,614 126,135 125,777 122,820 136,772 151,433 163,930 178,630 191,370 204,300
Fringe benefits tax 3,642 3,476 4,084 3,754 3,796 3,581 3,523 3,348 3,964 4,040 4,530 5,010 5,220
Company tax 36,337 43,106 48,987 58,538 64,790 60,705 53,193 57,312 66,726 72,982 80,459 80,320 83,426
Superannuation funds 5,785 6,410 6,705 7,879 11,988 9,227 6,182 6,693 7,852 8,250 9,290 11,310 13,310
Resource rent taxes(a) 1,165 1,465 1,991 1,594 1,871 2,099 1,297 806 1,293 5,580 6,560 5,650 6,660
Income taxation revenue 145,709 162,974 176,198 189,378 208,579 201,389 187,016 204,931 231,268 254,782 279,469 293,660 312,916
Sales taxes  
Goods and services tax 34,121 35,975 39,118 41,208 44,381 42,626 46,553 48,093 48,849 50,790 53,730 56,590 59,430
Wine equalisation tax 705 693 657 651 661 707 748 747 716 720 730 770 820
Luxury car tax 336 302 331 365 464 384 499 489 440 450 460 480 520
Other sales taxes(b) -38 -13 -19 60 -19 -1 0 0 0 0 0 0 0
Total sales taxes 35,122 36,957 40,086 42,284 45,486 43,716 47,800 49,329 50,004 51,960 54,920 57,840 60,770
Excise duty  
Fuel excise 13,529 14,350 14,073 14,653 15,085 15,592 15,766 16,305 16,924 17,970 18,270 18,870 19,330
Other excise 7,539 7,631 7,854 8,082 8,441 8,727 8,781 9,497 8,557 8,520 8,180 8,390 8,720
Total excise duty 21,068 21,981 21,927 22,734 23,526 24,319 24,547 25,803 25,480 26,490 26,450 27,260 28,050
Customs duty 5,622 5,548 4,988 5,644 6,070 6,276 5,748 5,828 7,105 7,830 9,030 9,160 9,600
Carbon pricing mechanism 7,690 8,685 9,275 9,400
Other indirect taxation  
Agricultural levies 603 584 610 608 611 620 395 445 421 440 436 443 449
Other taxes 1,835 1,899 1,908 1,862 1,957 2,334 2,494 2,669 2,501 2,900 3,033 3,114 3,223
Total other indirect taxation revenue 2,438 2,483 2,518 2,470 2,567 2,954 2,889 3,115 2,922 3,339 3,470 3,558 3,672
Indirect taxation revenue 64,250 66,969 69,518 73,132 77,650 77,264 80,984 84,074 85,511 97,309 102,555 107,093 111,492
Taxation revenue 209,959 229,943 245,716 262,510 286,229 278,653 268,000 289,005 316,779 352,092 382,023 400,753 424,408
Interest received 1,304 1,621 2,437 3,921 5,558 5,124 4,430 5,169 4,617 4,465 4,628 4,608 4,864
Dividends and other 10,905 10,943 13,085 11,979 11,942 15,155 20,337 15,716 16,714 17,182 16,509 16,510 17,166
Non-taxation revenue 12,209 12,564 15,522 15,900 17,500 20,280 24,767 20,885 21,330 21,647 21,138 21,119 22,030
Total revenue 222,168 242,507 261,238 278,410 303,729 298,933 292,767 309,890 338,109 373,739 403,161 421,871 446,438

(a) Resource rent taxes include PRRT and gross revenue from the MRRT. Net revenue from the MRRT is expected to be $2.0 billion in 2012-13, $2.4 billion in 2013 14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on revenue across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(b) Other sales taxes include wholesale sales tax.

Source: 2012-13 MYEFO.

Table C4: Major categories of (accrual) revenue as a proportion of gross domestic product

  Income tax   Indirect taxation revenue Total revenue
Gross
ITW

%
Gross
other
ind.
%
Refunds


%
Total
ind. &
w'holding
%
FBT


%
Super
funds

%
Comp‑
anies

%
Resource
rent
taxes(a)
%
Total 
income
tax
%
  Sales
taxes(b)
%
Excise &
Customs
duty
%
Carbon
Pricing
Mechanism
%
Other
tax

%
Total
indirect
tax
%
  Total
tax
revenue
%
Total
non-tax
revenue
%
Total
revenue

%
1999‑00 12.3 2.1 1.6 12.8 0.6 0.6 3.7 0.2 17.9 2.4 2.7 - 0.2 5.3 23.2 2.1 25.3
2000‑01 10.7 1.9 1.6 11.0 0.5 0.7 5.0 0.3 17.6 3.7 3.3 - 0.3 7.3 24.9 1.4 26.3
2001‑02 10.6 2.3 1.4 11.4 0.5 0.6 3.6 0.2 16.3 3.7 3.3 - 0.3 7.3 23.6 1.6 25.2
2002‑03 10.6 2.3 1.5 11.4 0.4 0.6 4.2 0.2 16.8 4.0 3.3 - 0.3 7.6 24.4 1.5 25.8
2003‑04 10.5 2.4 1.4 11.5 0.4 0.7 4.2 0.1 17.0 4.1 3.1 - 0.3 7.5 24.4 1.4 25.8
2004‑05 10.7 2.6 1.5 11.8 0.4 0.7 4.7 0.2 17.7 4.0 3.0 - 0.3 7.3 25.0 1.4 26.3
2005‑06 10.4 2.6 1.5 11.5 0.4 0.7 4.9 0.2 17.7 4.0 2.7 - 0.3 7.0 24.7 1.6 26.3
2006‑07 10.0 2.5 1.6 10.9 0.3 0.7 5.4 0.1 17.5 3.9 2.6 - 0.2 6.8 24.2 1.5 25.7
2007‑08 9.8 2.6 1.7 10.7 0.3 1.0 5.5 0.2 17.7 3.9 2.5 - 0.2 6.6 24.3 1.5 25.8
2008‑09 9.4 2.6 1.9 10.0 0.3 0.7 4.8 0.2 16.1 3.5 2.4 - 0.2 6.2 22.3 1.6 23.9
2009‑10 9.3 2.1 1.9 9.5 0.3 0.5 4.1 0.1 14.5 3.7 2.3 - 0.2 6.3 20.7 1.9 22.6
2010‑11 9.3 2.2 1.8 9.8 0.2 0.5 4.1 0.1 14.6 3.5 2.3 - 0.2 6.0 20.7 1.5 22.1
2011‑12 9.8 2.2 1.7 10.3 0.3 0.5 4.5 0.1 15.7 3.4 2.2 0.0 0.2 5.8 21.6 1.5 23.0
2012‑13 (e) 10.0 2.5 1.7 10.7 0.3 0.5 4.8 0.4 16.7 3.4 2.2 0.5 0.2 6.4 23.0 1.4 24.4
2013‑14 (e) 10.2 2.5 1.7 11.1 0.3 0.6 5.0 0.4 17.3 3.4 2.2 0.5 0.2 6.4 23.7 1.3 25.0
2014‑15 (p) 10.4 2.6 1.7 11.3 0.3 0.7 4.7 0.3 17.3 3.4 2.1 0.5 0.2 6.3 23.6 1.2 24.8
2015‑16 (p) 10.5 2.7 1.7 11.4 0.3 0.7 4.7 0.4 17.5   3.4 2.1 0.5 0.2 6.2   23.7 1.2 24.9

(a) Resource rent taxes include PRRT and gross revenue from the MRRT. Net revenue from the MRRT is expected to be $2.0 billion in 2012-13, $2.4 billion in 2013-14, $2.1 billion in 2014-15 and $2.6 billion in 2015-16, which represent the net impact on revenue across several different revenue heads. These include the offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(b) Other sales taxes include wholesale sales tax.

Source: 2012-13 MYEFO.

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